OPERATING ENGINEERS LOCAL 312 JOINT APPRENTICESHIP & TRAINING FUND (EIN 630658917) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

JACOB EPPERSON

Phone

2054249670

Tax Period

2024-06-01 to 2025-05-31

OPERATING ENGINEERS LOCAL 312 JOINT APPRENTICESHIP & TRAINING FUND, founded in 1973, is a small nonprofit that reported $510K in total revenue in fiscal year 2020. Revenue grew 10% year-over-year, indicating healthy expansion. The organization ran a surplus of $92K, a strong 18% operating margin.

Mission

The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $452,778

Program Service Revenue $0

Investment Income $44,687

Other Revenue $72,881

TOTAL REVENUE $570,346

Expense Breakdown

Grants Paid $0

Salaries & Benefits $161,025

Fundraising Expenses $0

Program Expenses $434,627

Other Expenses $244,978

TOTAL EXPENSES $486,225

Year-over-Year Comparison

	2024	2023	Change
Revenue	$570,346	$468,332	+0.2%
Expenses	$486,225	$447,408	+0.1%
Net Income	$84,121	$20,924	+3.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$310,404

Key Employees

$146,176

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACOB EPPERSON	TRUSTEE	000.50	Director Highest	$0	$49,080	$168,588
CALVIN LEE SMITH	COORDINATOR	040.00	Key Emp	$98,547	$47,629	$146,176
RICHARD MOSLEY	TRUSTEE	000.50	Director	$0	$46,734	$141,816
JO ELLEN TOMBERLIN	TRUSTEE	000.50	Director	$0	$0	$0
LEE BAILEY	TRUSTEE	000.50	Director	$0	$0	$0
JAMES GUARNIERI	TRUSTEE	000.50	Director	$0	$0	$0
KEITH BROWN	TRUSTEE	000.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$570,346	$486,225	$2,384,782	$84,121
2024	$468,332	$447,408	$2,302,244	$20,924
2023	$447,819	$398,249	$2,281,752	$49,570
2022	$421,952	$436,006	$2,228,148	$-14,054
2021	$509,996	$417,543	$2,241,660	$92,453

OPERATING ENGINEERS LOCAL 312 JOINT APPRENTICESHIP & TRAINING FUND